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A query was raised regarding whether receiving insurance compensation that is lower than the amounts paid to a housing cooperative constitutes a change in assets. The DGT ruled that if the compensation extinguishes the right of credit without the possibility of claiming the remaining balance, a loss of assets occurs.
Cuestión planteada Se pregunta si el importe recibido de la aseguradora da lugar a una variación patrimonial.
Si la indemnización del seguro es inferior a las entregas a cuenta realizadas a la cooperativa y su cobro extingue el derecho de crédito sin posibilidad de reclamar la diferencia, se produce una pérdida patrimonial por dicho importe. Esta pérdida debe integrarse en la base imponible general del IRPF según los límites del artículo 48 de la Ley del Impuesto.
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